Explore Project Topics on: imact of IFRS on d quality of financial statements

THE IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS IFRS ON THE QUALITY OF FINANCIAL STATEMENTS (FIRST BANK) Abstract The IFRS adoption is already an issue of global relevance among various countries of the world due to the quest for uniformity, reliability and comparability of financial statements of companies. This research paper... Continue Reading

ABSTRACT The IFRS adoption is already an issue of global relevance among various countries of the world due to the quest for uniformity, reliability and comparability of financial statements of companies. This research paper investigated the effect of IFRS adoption on Financial Statements. The population consists of quoted companies in Nigeria... Continue Reading

ABSTRACT IFRS (International Financial Reporting Standard) was used by few banking sector and as at 2012, it gained full ground in the banking sector of Nigeria. However, before its acceptance, Nigeria General Accepted Accounting Practice (N GAAP) was in the country. Its internationally acceptance advantage caused several banking firms to... Continue Reading

Abstract The study focuses on the quality process of International Financial ReportingStandard (IFRS) on a developing economy, with particular reference to Nigeria.The research work is based on the data obtained from literature survey and archival sources in the context of the globalization of International Financial Reporting and the quality of... Continue Reading

ABSTRACT The globalization of the world‟s economy and markets led companies and nations to become world global players. Before the adoption of International Financial Reporting Standards (IFRS), different countries developed their own national accounting standards. However, movement of business toward global economy brought challenges in... Continue Reading

ABSTRACT The globalization of the world‟s economy and markets led companies and nations to become world global players. Before the adoption of International Financial Reporting Standards (IFRS), different countries developed their own national accounting standards. However, movement of business toward global economy brought challenges in... Continue Reading

ABSTRACT By the author: Aniabari Charley. The study was undertaking to determine the extent of relationship between international financial reporting standards (IFRS) and the preparation and presentation of financial statements having selected banks in Rivers State Nigeria as study units. Given the above, the purpose of the study was to... Continue Reading

ABSTRACT By the author: Aniabari Charley. The study was undertaking to determine the extent of relationship between international financial reporting standards (IFRS) and the preparation and presentation of financial statements having selected banks in Rivers State Nigeria as study units. Given the above, the purpose of the study was to... Continue Reading

ABSTRACT Nigeria has adopted international financial reporting standard (IFRS) from 1st January, 2012. The study examined the extent to which adoption of international financial reporting standards (IFRS) can enhance financial reporting system in Nigerian Universities. The population of the study comprised 160 senior accountants and internal... Continue Reading

ABSTRACT Nigeria has adopted international financial reporting standard (IFRS) from 1st January, 2012. The study examined the extent to which adoption of international financial reporting standards (IFRS) can enhance financial reporting system in Nigerian Universities. The population of the study comprised 160 senior accountants and internal... Continue Reading

ABSTRACT The different sectors of the Nigerian economy are working towards being globally competitive and to be able to satisfy the different stakeholders. One of the recent moves in Nigerian companies is to meet the aforementioned position through financial reporting. In this case... Continue Reading

ABSTRACT The study examined the comparative analysis of SAS and IFRS effect on firms financial reporting in Nigeria The objective was to specifically find out the level of investors’ confidence on the quality of financial reporting in Nigeria based on the... Continue Reading

ABSTRACT This study focused on the Challenges of International Financial Reporting Standards (IFRS) Implementation in Nigeria, the benefit and challenges of IFRS bearing in mind the prevailing domestic legal and regulatory framework of accounting, awareness... Continue Reading

CHAPTER ONE INTRODUCTION 1.1      Background of the study According to America Accounting Association, Accounting is the process of identifying, measuring, and communicating economic information to permit informed judgment and decisions by users of information. From this definition, it can be seen that the main objective of accounting is to... Continue Reading

CHAPTER ONE : INTRODUCTION The origin of Auditing is as old as the existence of the human society which is accompanied by the development of system of accounting. Although the ancient history of auditing has sparse documentation, its existence had been traced from the records of the Mesopotamian... Continue Reading

ABSTRACT The concept of misrepresentation of information in the financial statement tends to examine those items that can alter the financial affairs of on the financial concern (or an entity), audited by an auditor based on the financial statement presented by the manager on the basis of true and fair view. The establishment or introduction of... Continue Reading

ABSTRACT The concept of misrepresentation of information in the financial statement tends to examine those items that can alter the financial affairs of on the financial concern (or an entity), audited by an auditor based on the financial statement presented by the manager on the basis of true and fair view. The establishment or introduction of... Continue Reading

Abstract The research topic of this study is  “The role of financial statement in investment decisions”  – a study of selected banks in Enugu metropolis. The purpose is to identify the relationship between financial statement and investment decisions, and the impact of financial statement in investment decision making and also to know if... Continue Reading

ABSTRACT  This study evaluates the influence of mandatory adoption of IFRS and corporate governance (CG) mechanisms such as board size, audit committee effectiveness, board independence and ownership structure on audit report lag (ARL). Additionally, it examines the lagged effect of these CG mechanisms on ARL. The study employs a sample of firms... Continue Reading

THE USEFULNESS OF ACCOUNTING STANDARDS IN THE PREPARATION OF FINANCIAL STATEMENTS  ABSTRACT The most common report from external use are the financial statement included in the annual report to shareholders (owners) and potential investors.  These financial statements are prepared to confirm with “generally accepted accounting principles”... Continue Reading

CHAPTER ONE INTRODUCTION 1.0.      Introduction This study was about the efficiency of accounting softwares in the preparation of financial statements in selected banks in Benin City, Edo State. The chapter presented the background of the study, statement of problem, objectives of the study, research questions, and the significance of the... Continue Reading

Abstract This study sought to establish the relevance of International Financial Reporting Standard (IFRS) to small scale enterprises in Nigeria. The international accounting standard board (IASB), in its objectives and preamble, suppose... Continue Reading

ABSTRACT This study focused on the process of Adopting and Implementing the International Financial Reporting Standards (IFRS) on a developing economy, with particular reference to Nigeria, the benefit and challenges of... Continue Reading

THE EXTERNAL AUDITOR AND THE FINANCIAL STATEMENTS OF PUBLIC SECTOR IN NIGERIA A Research Project Submitted By OKELEKE, CHIDINMA EZINWA Matric No_; RUN10-11/2987 To The Department of Financial Studies, College Of Management Sciences, Redeemer’s University, Km 46, Lagos-Ibadan Expressway, Redemption City, Mowe, Ogun State, Nigeria In Partial... Continue Reading

(A CASE STUDY OF UNION BANK NIGERIA) ABSTRACT The study was carried out to analyse how organizations and other stakeholders can make use of accounting ratios to critically analyse financial statements to evaluate organizational performance, using... Continue Reading

THE EXTERNAL AUDITOR AND THE FINANCIAL STATEMENTS OF PUBLIC SECTOR IN NIGERIA A Research Project Submitted By OKELEKE, CHIDINMA EZINWA Matric No_; RUN10-11/2987 To The Department of Financial Studies, College Of Management Sciences, Redeemer’s University, Km 46, Lagos-Ibadan Expressway, Redemption City, Mowe, Ogun State, Nigeria In Partial... Continue Reading

A STUDY OF OBAJANA CEMENT INDUSTRY, KOGI STATE ABSTRACT This study was carried out to ascertain the effect of asset valuation on profitability of manufacturing industries. A survey research design was adopted in which Ninety (90) workers of Obajana Cement... Continue Reading

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY The purpose of financial statement is to present primarily for the benefits of stakeholders and any interested party about the progress or otherwise of the organisations, results of the operations... Continue Reading

CHAPTER ONE 1.0               INTRODUCTION: 1.1        BACKGROUND OF THE STUDY: A company’s financial statements are analyzed internally by management and externally by investors and creditors. Management... Continue Reading

ABSTRACT The use of financial statement in any business organization cannot be over emphasized, financial statements are needed by variety of people for different purposes. For instance, the government needs the financial books (reports) of a company for taxation purposes, the investors want to know how profitable a company is and will be able if... Continue Reading